Search results

This study aims to investigate the relationship between companies filing versus those not filing corporate social responsibility (CSR) reports and corporate governance.

The websites of US publicly traded companies were examined for commitment to CSR or sustainability reporting based on the preparation of voluntary reports. This information provided the CSR measure, the key independent variable in this study. The data used to compute discretionary accruals (based on the modified Jones model) were obtained from Compustat. Data on auditor tenure were retrieved from Audit Analytics. The number of members and financial experts on an audit committee were gathered from proxy reports filed with the US Securities and Exchange Commission.

Companies filing CSR reports have higher audit quality, higher audit committee quality, increased auditor tenure and lower auditor dismissal compared to those not filing CSR reports. The findings support stakeholder theory.

This study’s utilization of multiple measures of corporate governance provides insight into the robustness of the relationship between CSR reporting and corporate governance. Further, this research uses a different measure of CSR reporting; that is, companies that voluntarily prepared separate CSR reports following or not following the Global Reporting Initiative (GRI) guidelines compared to reports prepared following the GRI guidelines. This approach increases the size and diversity (i.e. industries) of the sample (Kolk, 2003; Waddock and Graves, 1997).

The findings suggest that companies engage in CSR reporting to indicate strong corporate governance.

This study uses multiple measures of corporate governance to demonstrate the positive relationship between CSR behavior (measured via filing of CSR reports) and corporate governance.

Extending the study of Chan et al. (2016), this paper aims to focus on specific aspects of performance (conceptual and factual knowledge) to provide insight into whether computer game attributes designed into Prrinciples Aren’t That Hard (PATH) improve performance.

A between-subjects experiment is conducted to test the hypotheses. The experimental and control groups are PATH and traditional paper medium, respectively.

The results reveal that PATH users perform better on the conceptual knowledge questions compared to the traditional paper medium users. No significant difference in performance on the factual knowledge (computational) questions is found between PATH and traditional paper medium users.

This study demonstrates that PATH creates an engaging learning environment, which facilitates the acquisition of conceptual knowledge and improved (conceptual) performance. Research can investigate whether technology may be used to facilitate automation of computational tasks which downplay the importance of computational skills (factual knowledge) and focus on the design of computer game attributes in educational or training programs to enhance conceptual knowledge and (conceptual) performance.

The findings of this study will assist educators and educational technology developers to identify and design motivation-enhancing computer game features to promote remember and understand cognitive processes which improve (conceptual) performance.

Game-based learning serves as the underlying theoretical framework for the design of PATH used in an experimental study to examine the positive effects of motivation-enhancing computer game attributes on remember and understand cognitive processes which facilitate (conceptual) performance. This study also uses separate measures of performance; that is, conceptual and factual knowledge, to provide additional insight into the findings of Chan et al. (2016).

Listening is often considered the cornerstone of the communication process, with feedback being a crucial skill for effective management. The primary objective of this article was to investigate the relationship between managers’ listening skills and feedback skills from their subordinates’ perspectives. Moreover, it explores the mediating effect of message-sending skills and the ability to deal with interference in this relationship.

This article deployed a quantitative, descriptive research design. The authors developed and distributed a self-administered questionnaire via non-probability convenience sampling, resulting in 304 useable responses.

The results of the main direct effect test (model 1) indicate that listening is positively associated with feedback. Model 2 established that message-sending skills did not directly mediate that relationship. On the other hand, the ability to deal with interference was found to mediate the relationship. Finally, model 4 showed the multi-mediating effect of message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

As far as the researchers are aware, this paper is the first of its kind to show the ability to deal with interference as a mediating factor in a statistical model. Moreover, this study is the first to present a continuous intermediary role played by message-sending skills and the ability to deal with interference in the relationship between listening and feedback.

This study tests a research model for promoting understanding of the responsibility attribution process.

A between-subjects experiment was conducted to test the hypotheses.

The results reveal that counterfactual thinking about how a system failure could have been prevented moderates the effect of cause of misstatement on perceived control. Counterfactual thinking about how an audit failure could have been avoided also moderates the effect of perceived control on causal account. Additionally, causal account mediates the effect of perceived control on responsibility judgment of an audit firm. Inclusion of audit firm size and auditor systems competency as control variables in the hypothesis tests and as grouping variables in the invariance tests does not alter the model results.

Research can guide the audit profession on development of innovative strategies for detecting fraud to protect the interests of decision-makers. Strategies can also be devised to prompt users to consider relevant factors to enhance their ability to arrive at an accurate assessment of an audit firm’s responsibility for an audit failure.

Regulators may need to address whether availability of advanced data analytic tools increases the audit firms’ responsibility for presenting convincing evidence suggesting due diligence in the audit work in the event of an audit failure.

This study examines the process variables influencing responsibility judgment of an audit firm. Elicitation of counterfactual thoughts before the participants responded to the questions measuring the process and dependent variables facilitates discernment of the intensity of counterfactual thinking on the variables examined in the research model.

This study investigates whether consideration of future consequences (CFC), Machiavellianism (MACH) and the perceived role of ethics and social responsibility (PRESOR) enhance understanding of the impact of tax audit risk on compliance.

A between-subjects experiment is conducted to test the hypotheses. A hypothetical tax audit case (or lack thereof) is used to create a high (low) perceived tax audit risk. The usable responses of 144 participants representing the general taxpayer population are analyzed.

The results suggest that taxpayers with lower CFC, MACH or PRESOR scores are more compliant when tax audit risk is high than low. In contrast, taxpayers with higher CFC, MACH or PRESOR scores are indifferent toward high or low tax audit risk.

Research can elicit consideration of future consequences of being detected for taxpayers with lower CFC scores to increase compliance. Additionally, increased saliency of tax audit risk and detection of noncompliance in a tax audit can enhance the compliance of taxpayers with lower MACH scores. Dissemination of information via social media on the value of ethical and social responsibility of compliance can also increase the compliance of taxpayers with higher PRESOR scores.

This study helps researchers and the tax authority better understand the complexities of compliance and the ethical dilemmas that taxpayers face, especially when a considerable amount of cash income is involved. To deter underreporting of cash income, the tax authority can use social media to explain how data analytics tools can facilitate the analysis and integration of multiple sources of a taxpayer’s income and expenses.

Prior studies present participants with objective tax audit rates, such as 5, 25 and 30 (Cullis et al., 2006; Maciejovsky et al., 2007; Trivedi et al., 2003) or 50% (Maciejovsky et al., 2012) to investigate tax compliance. However, the actual tax audit rate is very low (about 1%) due to the limited resources of the tax authority (Alm and Torgler, 2011). To attenuate perceptions of unrealistic tax audit rates, this study operationalizes high (low) tax audit risk via a hypothetical tax audit case (or lack thereof) to examine the impact of tax audit risk on compliance.

Aiding information is frequently adopted to calibrate the errors from inertia-generated trajectories in pedestrian positioning. However, existing calibration methods lack interior connections and unanimity, making it difficult to incorporate multiple sources of aiding information. This paper aims to propose a unanimous anchor-based trajectory calibration framework, which is expandable to encompass different types of anchor information.

The concept of anchors is introduced to represent different types of aiding information, which are, in essence, different constraint conditions on inertia-derived raw trajectories. The foundation of the framework is a particle filter which is implemented based on various particle weight updating strategies using diverse types of anchor information. Herein, three representative anchors are chosen to elaborate and validate the proposed framework, namely, ultra-wide-band (UWB) ranging anchors, iBeacons and the building structure-based virtual anchors.

In the simulations, with the particle reweighting strategies of the proposed framework, the positioning errors can be compensated. In the experimental test in an office building in which three anchors, including one UWB anchor, one iBeacon and one building structure-based virtual anchor are deployed; the final positioning error is decreased from 1.9 to 1.2 m; and the heading error is reduced from about 21° to 7°, respectively.

Herein, an anchor-based unanimous trajectory calibration framework for inertial pedestrian positioning is proposed. This framework is applicable to the schemes with different configurations of the anchors and can be expanded to adopt as much anchor information as possible.

The purpose of the paper is to investigate compensation and related welfare issues in the case of the expropriation of land for urban redevelopment in China.

A mixed methods quantitative and qualitative approach was selected to undertake the research. This involved a wide ranging qualitative review of the academic and policy literature to explore the relevant arguments and issues, combined with a quantitative regression analysis of survey data collected from research subjects.

The research identified the complex and changeable phenomena of urban village redevelopment in China, and the variable compensation arrangements used. The research found that monthly family income before land expropriation, monthly family expense before expropriation, the location of the housing expropriation and family unit size are important determinants for the property holders chosen methods of compensation. It also found that an increase in family size leads to a decreasing probability that the expropriated farmers choose the single monetary compensation relative to the alternative option of housing compensation. The degree of satisfaction with compensation, changes in monthly family income and expense are found to be significant determinants for changes in life satisfaction.

The research made the following four recommendations based upon the qualitative and quantitative analysis: that local governments should pay closer governance/ political attention to changes in the welfare of the farmers/ villagers whose property has been expropriated; that central and local government should aim to improve the compensation system for rural land and property expropriation, to make the compensation policy be perceived as fairer and more reasonable by citizens; that a broad National standard of compensation be used within a pragmatic locally focussed regime; that the Chinese Central, Provincial and Local governments can devise improved policy tools and make more effective policy interventions by learning from the experiences (both successes and failures) of other countries approaches to this topic. It also suggested that further research be undertaken investigating the multitude of local level policy experiments, as a way of developing better National compensation standards based upon those compensation standards that appear to be working – and have citizen support – at the local level.

The literature review identified recent developments in Chinese urban studies and originally synthesised both recent and longstanding work on the issue of urban villages in China. The research also suggested changes to the National and Local legal and policy framework for compensation cases in urban redevelopment expropriation scenarios.

Based on strategic choice theory, this study examines the impact and mechanisms of intellectual property demonstration city (IPDC) policy in China on corporate ESG performance.

This study uses China’s A-share listed companies’ data from 2009 to 2019 and conducts a difference-in-differences (DID) to explore the causal relationship between IPDC policy and corporate ESG performance.

Baseline regression results indicate that the IPDC policy can significantly improve corporate ESG performance. Mechanism tests reveal that the IPDC policy expands firm green technology innovation, enhances firm human capital investment and increases government innovation subsidies, thereby promoting corporate ESG performance. Moderating effect results show that the promotion impact on corporate ESG performance of the IPDC policy is diminished by government fiscal pressure. Heterogeneity analyses indicate that the IPDC policy has a stronger impact on corporate ESG performance in key cities, firms in high-tech industries, firms with a higher reliance on intellectual property protection (IPP) and state-owned enterprises (SOEs).

The findings enrich the theoretical research on the influencing factors of corporate ESG performance and provide practical references to strengthen IPP and implement a more thorough intellectual property development strategy.

Drawing on social information processing theory (SIP), this paper examines whether and how humble leadership affects employees' service improvisation (ESI) in the hospitality industry. Further, the study investigates the mediating role of psychological safety and the moderating role of creative self-efficacy (CSE).

To test the proposed relationships, the study adopts a cross-sectional design, administering questionnaires to 456 frontline staff in Egypt’s hospitality industry across three main sectors: restaurants, hotels and travel agencies. SPSS 27 and AMOS 22 were used for statistical analysis.

The study reveals a positive relationship between humble leadership and ESI, partially mediated by psychological safety. Furthermore, CSE not only strengthens the relationship between psychological safety and ESI but also enhances the indirect effect of humble leadership on ESI via psychological safety.

The study offers valuable insights for practitioners in the hospitality industry. To boost ESI, organizations can incorporate humble leadership attributes into their leadership development programs. Fostering a psychologically safe workplace would facilitate the positive impact of humble leadership on ESI. Recognizing CSE as a pivotal moderator underscores the importance of strategically selecting and developing employees with high CSE. These insights aim to cultivate a more service-oriented and effective workforce in the hospitality industry.

This study significantly contributes to leadership research in the hospitality industry by uncovering a previously unexplored link between humble leadership and ESI. Exploring psychological safety as a mediator and CSE as a moderator enhances our comprehension of how and when humble leadership influences ESI.

This chapter examines common managerial practices inspired by local values and ethics within Algerian companies, with a focus on managerial discretion surrounding corporate social responsibility (CSR) initiatives. The complexity of human, economic and institutional development realities within the Algerian context makes it a uniquely intriguing subject, yet little attention has been attributed to studying the manifestation of local values through CSR practices in this environment. The chapter presents a qualitative case study of six companies operating in Algeria, and coins CSR discretion as a local concept that reflects undertaking CSR actions while purposely not communicating over it. The influence of local values and ethics are most visible through (a) CSR initiatives powered by personal responsibility, (b) CSR discretion to preserve the value of one’s actions, referred to as the ‘neya’, and (c) the common forces that shape individual values which then manifest through management practices.